Section 37
Payment of service tax, etc., short paid or erroneously refunded
(a)
the whole or any part of any service tax due and payable, surcharge accrued, or penalty, fee or other money payable, under this Act has not been paid by a person; or
(b)
the whole or any part of any service tax due and payable, surcharge accrued, or penalty, fee or other money payable, after having been paid, has been erroneously refunded to a person, the Director General shall demand from the person to pay the service tax, surcharge, penalty, fee or other money, or the deficient service tax, surcharge, penalty, fee or other money, or to repay the refund erroneously paid to him.
(2)
The demand under subsection (1) shall be made within six years from the date on which—
Service Tax 57
(a)
the service tax, surcharge, penalty, fee or other money was payable, or the deficient service tax, surcharge, penalty, fee or other money was paid; or
(b)
the refund was made.
(3)
Upon receipt of the demand under subsection (1), the person shall—
(a)
pay the service tax, surcharge, penalty, fee or other money, or the deficient service tax, surcharge, penalty, fee or other money; or
(b)
repay the refund erroneously paid to him.